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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/129952


    Title: Tax Evasion and Financial Development under Asymmetric Information in Credit Markets
    Authors: 洪福聲
    Hung, Fu-Sheng
    Guo, Jang-Ting
    Contributors: 經濟系
    Keywords: Tax Evasion;Financial Development;Asymmetric Information;Credit Rationing.
    Date: 2020-02
    Issue Date: 2020-05-26 15:08:11 (UTC+8)
    Abstract: Recent empirical studies have documented that the incidence of firms' tax evasion on their sales is negatively correlated with the country's level of financial development. Our analysis shows that this stylized fact can be theoretically accounted for within a small-open-economy model of optimal tax enforcement under asymmetric information in credit markets. In an economy with a more developed financial sector that exhibits smaller agency costs, we find that the government will raise its optimal probability of tax auditing, which in turn leads to more tax compliance. It follows that financial development and tax evasion are inversely related, as observed in the actual data.
    Relation: Journal of Development Economics (A+ Journal by MOST-Economics),
    Data Type: article
    Appears in Collections:[經濟學系] 期刊論文

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